XML 47 R25.htm IDEA: XBRL DOCUMENT
v3.20.4

Long-Lived Assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract] |
Summary of Property and Equipment | Property and Equipment. Property and equipment at December 31 consisted of the following (in thousands, except years):
|  | Useful Lives |  |  |  |  |  |  |  |  |
|  | (Years) |  |  | 2020 |  |  | 2019 |
Computer equipment |  | 3-6 |  |  | $ | 87,289 |  |  | $ | 88,701 |
Leasehold improvements |  | 5-10 |  |  |  | 25,442 |  |  |  | 25,778 |
Operating equipment |  | 3-8 |  |  |  | 67,097 |  |  |  | 59,864 |
Furniture and fixtures |  |  | 8 |  |  |  | 7,004 |  |  |  | 8,115 |
|  |  |  |  |  |  | 186,832 |  |  |  | 182,458 |
Less - accumulated depreciation |  |  |  |  |  |  | (105,073 | ) |  |  | (98,029 | )
Property and equipment, net |  |  |  |  |  | $ | 81,759 |  |  | $ | 84,429 |
Rollforward of Goodwill | Goodwill. We do not have any intangible assets with indefinite lives other than goodwill. A rollforward of goodwill for 2019 and 2020 is as follows (in thousands):
January 1, 2019 balance |  | $ | 255,816 |
Adjustments related to prior acquisitions |  |  | 640 |
Effects of changes in foreign currency exchange rates |  |  | 2,708 |
December 31, 2019 balance |  |  | 259,164 |
Tekzenit, Inc. acquisition |  |  | 9,083 |
Adjustments related to prior acquisitions |  |  | (60 | )
Effects of changes in foreign currency exchange rates |  |  | 4,135 |
December 31, 2020 balance |  | $ | 272,322 |
Summary of Carrying Value of Other Intangible Assets | See Note 7 for discussion of the Tekzenit, Inc. acquisition. Other Intangible Assets. Our other intangible assets subject to ongoing amortization consist of acquired customer contracts and software. Acquired Customer Contracts. As of December 31, 2020 and 2019, the carrying values of our acquired customer contracts were as follows (in thousands):
|  | December 31, 2020 |  |  | December 31, 2019 |
|  | Gross |  |  |  |  |  |  |  |  |  |  | Gross |  |  |  |  |  |  |  |  |
|  | Carrying |  |  | Accumulated |  |  | Net |  |  | Carrying |  |  | Accumulated |  |  | Net |
|  | Amount |  |  | Amortization |  |  | Amount |  |  | Amount |  |  | Amortization |  |  | Amount |
Acquired customer contracts |  | $ | 153,790 |  |  | $ | (105,778 | ) |  | $ | 48,012 |  |  | $ | 148,872 |  |  | $ | (93,767 | ) |  | $ | 55,105 |
Software. Software consists of: (i) software and similar intellectual property rights from various business combinations; and (ii) internal use software. As of December 31, 2020 and 2019, the carrying values of our software assets were as follows (in thousands):
|  | 2020 |  |  | 2019 |
|  | Gross |  |  |  |  |  |  |  |  |  |  | Gross |  |  |  |  |  |  |  |  |
|  | Carrying |  |  | Accumulated |  |  | Net |  |  | Carrying |  |  | Accumulated |  |  | Net |
|  | Amount |  |  | Amortization |  |  | Amount |  |  | Amount |  |  | Amortization |  |  | Amount |
Acquired software (2) |  | $ | 75,602 |  |  | $ | (70,242 | ) |  | $ | 5,360 |  |  | $ | 75,370 |  |  | $ | (68,157 | ) |  | $ | 7,213 |
Internal use software (3) |  |  | 90,687 |  |  |  | (69,594 | ) |  |  | 21,093 |  |  |  | 82,593 |  |  |  | (57,280 | ) |  |  | 25,313 |
Total software |  | $ | 166,289 |  |  | $ | (139,836 | ) |  | $ | 26,453 |  |  | $ | 157,963 |  |  | $ | (125,437 | ) |  | $ | 32,526 |
Summary of Aggregate Amortization Related to Intangible Assets | The aggregate amortization related to customer contracts included in our operations for 2020, 2019, and 2018 was as follows (in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Acquired customer contracts amortization (1) |  | $ | 9,963 |  |  | $ | 10,374 |  |  | $ | 7,898 |
| (1) | Acquired customer contracts represent assets acquired in our prior business acquisitions. Acquired customer contracts are amortized over their estimated useful lives ranging from three to twenty years based on the approximate pattern in which the economic benefits of the intangible assets are expected to be realized, with the amortization expense included as cost of revenue in our Income Statements.
The aggregate amortization related to software included in our operations for 2020, 2019, and 2018 was as follows (in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Acquired software amortization (2) |  | $ | 1,853 |  |  | $ | 2,229 |  |  | $ | 1,801 |
Internal use software amortization (3) |  |  | 13,216 |  |  |  | 10,641 |  |  |  | 9,517 |
Total software amortization |  | $ | 15,069 |  |  | $ | 12,870 |  |  | $ | 11,318 |
| (2) | Acquired software represents software intangible assets acquired in our prior business acquisitions, which are amortized over their estimated useful lives ranging from four to eight years. The amortization of acquired software is reflected as a cost of revenue in our Income Statements.
| (3) | Internal use software represents: (i) third-party software licenses; and (ii) the internal and external costs related to the implementation of the third-party software licenses. Internal use software is amortized over its estimated useful life ranging from one to ten years.
Summary of Carrying Values of Customer Contract Cost Assets | Customer Contract Costs. As of December 31, 2020 and 2019, the carrying values of our customer contract cost assets, related to those contracts with a contractual term greater than one year, were as follows (in thousands):
|  | December 31, 2020 |  |  | December 31, 2019 |
|  | Gross |  |  |  |  |  |  |  |  |  |  | Gross |  |  |  |  |  |  |  |  |
|  | Carrying |  |  | Accumulated |  |  | Net |  |  | Carrying |  |  | Accumulated |  |  | Net |
|  | Amount |  |  | Amortization |  |  | Amount |  |  | Amount |  |  | Amortization |  |  | Amount |
Customer contract incentives (4) |  | $ | 4,626 |  |  | $ | (2,320 | ) |  | $ | 2,306 |  |  | $ | 4,626 |  |  | $ | (1,612 | ) |  | $ | 3,014 |
Capitalized costs (5) |  |  | 70,214 |  |  |  | (33,104 | ) |  |  | 37,110 |  |  |  | 68,085 |  |  |  | (26,482 | ) |  |  | 41,603 |
Capitalized commission fees (6) |  |  | 12,291 |  |  |  | (4,469 | ) |  |  | 7,822 |  |  |  | 9,561 |  |  |  | (3,432 | ) |  |  | 6,129 |
Total customer contact costs |  | $ | 87,131 |  |  | $ | (39,893 | ) |  | $ | 47,238 |  |  | $ | 82,272 |  |  | $ | (31,526 | ) |  | $ | 50,746 |
Summary of Aggregate Amortization Related to Customer Contract Costs | The aggregate amortization related to our customer contract costs included in our operations for 2020 and 2019 was as follows (in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Customer contract incentives amortization (4) |  | $ | 708 |  |  | $ | 6,018 |  |  | $ | 11,052 |
Capitalized costs amortization (5) |  |  | 13,803 |  |  |  | 12,625 |  |  |  | 10,304 |
Capitalized commission fees amortization (6) |  |  | 2,679 |  |  |  | 2,136 |  |  |  | 2,025 |
Total customer contract costs amortization |  | $ | 17,190 |  |  | $ | 20,779 |  |  | $ | 23,381 |
| (4) | Customer contract incentives consist principally of incentives provided to new or existing customers to convert their customer accounts to, or retain their customer’s account on, our outsourced solutions and are amortized ratably over the contract period to include renewal periods, if applicable, which as of December 31, 2020, have termination dates that range from 2023 to 2025. The amortization of customer contract incentives is reflected as a reduction of revenue in our Income Statements.
| (5) | Capitalized costs are related to customer conversion/set-up activities and direct material costs to fulfill long-term cloud-based or managed services arrangements. These costs are amortized over the contract period, which as of December 31, 2020, range from 2021 to 2028, based on the transfer of goods or services to which the assets relate, and are included in cost of revenue in our Income Statements.
| (6) | Capitalized commission fees are incremental commissions paid as a result of obtaining a customer contract. These fees are amortized over the contract period based on the transfer of goods or services to which the assets relate, which as of December 31, 2020, range from 2021 to 2026, and are included in selling, general and administrative (“SG&A”) expenses in our Income Statements. Incremental commission fees incurred as a result of obtaining a customer contract are expensed when incurred if the amortization period of the asset that we otherwise would have recognized is one year or less (a practical expedient allowed under ASC 606).

X
- Definition Capitalized contract cost amortization. + References No definition available. + Details
Name: | csgs_CapitalizedContractCostAmortizationTableTextBlock
Namespace Prefix: | csgs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=68051541&loc=SL49131252-203054 + Details
Name: | us-gaap_CapitalizedContractCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetsByMajorClassTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration